Three essays on the interactive use of management control systems : a survey in hospitals

(eng) This doctoral thesis includes three essays on the notion of interactive use of management control systems. The first essay aims to improve the theoretical and empirical understanding of what does the interactive use of management control systems mean. The second essay investigates the empirical impact of the strategic uncertainty on the interactive use of management control systems and how this impact fluctuates according to different organizational contexts in which top-level hospital managers make decisions and control. The third essay examines the relative contribution of the strategic priorities (i.e., organizational driver) and top-level hospital managers’ personal characteristics (i.e., individual driver) to explain the interactive use of management control systems. Based on these three essays, this doctoral thesis enlarges the knowledge on the theoretical and empirical meaning of the interactive use of management control systems and provides empirical evidence on the drivers of the interactive use of management control systems in a hospital setting.